588

LAWS OF MARYLAND.

taxes, and take a memorandum of all accumulation
of assessable property of every kind, according to
the existing tax law, and make return of the same
to the County Commissioners, and the said com-
missioners shall allow said collectors a fair compen-
sation for all their services in making said returns.
The County Commissioners shall require the said
collectors, in rendering their monthly statements of
taxes collected to the County Treasurer, to state
under oath, from whom taxes have been collected,

Requisition.

and the amount from each person so collected, to-
gether with a statement of how much has been col-
lected from real estate and from personal property ;
and it shall be the duty of the County Commission-
ers to require the clerk to their board to open an
account with each tax payer in the county, and to
credit the same in accordance with the statements
furnished by the tax collector ; and said collectors of
taxes shall hold their office for one year, or until
their successors are appointed, at the pleasure of
the County Commissioners.

Duties neces
sary to re-ap
pointment.

Sec. 63. And be it enacted, That the County Com-
missioners shall not re-appoint any person as col-
lector of State or county taxes whose collections
have not been made, and whose accounts have not
been settled in full as collector of taxes, within six
months after the expiration of the year in which
such tax bills have been placed in their hands for
collection, unless said County Commissioners shall
have been satisfied by a statement made to them
under oath, that the said collectors have complied
with all the requirements of this law, and that the
said delinquencies were uncollectable, and the said
Commissioners may require from collectors any
further proof which in their judgment may seem
necessary.

Liability.

Sec. 64. And be it enacted, That the property of
the securities of the tax collectors shall be at all
times liable for the delinquencies of said collectors
in the full amount of their bonds, and no subse-
quent sale or transfer of such property by the said
securities shall prevent the seizure and sale of such
property to satisfy any claims against the said col-
lectors for failure to account for, and pay over to
the State or County Treasurer, the amount of taxes
collected by them.